Officer of Customs is empowered to conduct audit, inquiry or investigation of an importer for the purpose of ascertaining the correctness of any declaration, document or statement for determining the liability of duty, taxes, fees, surcharge, fines and penalties-Prior to proceed with said exercise, appropriate officer has to either summon or give a notice and reasonable time to an importer for conducting audit or for the purpose of production of accounts.
A thing has to be done as it has been prescribed to be done, doing the same in any other manner renders the same illegal.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2020 | THE DIRECTOR, THROUGH DEPUTY DIRECTOR Vs M/S EKADA CORPORATION, KARACHI AND ANOTHER |
Customs Act (IV of 1969) 3, 3DD, 4, 26A, 80, 83, 180, 193, 195 |
Audit/Notice/ Reasonable time |